Notes to the Financial Statements

29. Employees

	2022 €’000	2021 €’000
Staff costs comprise:
Wages and salaries	12,358	12,336
Allowances	420	429
Overtime	557	680
Social insurance costs	1,333	1,361
	14,668	14,806
Capitalised payroll costs	(1,246)	(1,178)
	13,422	13,628
Other pension costs - Defined Benefit Schemes (see note 31)	1,162	1,691
Other pension costs - Defined Contribution Scheme (see note 31)	1,103	1,005
	15,687	16,324

Of the total staff costs €1,246,000 (2021: €1,178,000) has been capitalised into tangible fixed assets and €15,687,000 (2021: €16,324,000) has been treated as an expense in the Profit and Loss account.

The average number of persons employed by the Company during the year was 150 (2021: 156).

Short-term employee benefits

	2022	2021
€	No. of Employees in Band	No. of Employees in Band
50,000 – 74,999	60	55
75,000 – 99,999	46	46
100,000 – 124,999	19	27
125,000 – 149,999	10	9
150,000 – 174,999	2	2
175,000 – 199,999	4	4

Short-term employee benefits in relation to services rendered during the reporting period include salary, overtime, allowances and other payments, but exclude employer’s PRSI.